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Official guidance
Capital Gains Manual

CG57680P · Shares and securities: particular types of company/organisation: unit trusts

  • CG57680 · Unit trusts: general
  • CG57681 · Unit trusts: authorised and unauthorised unit trusts
  • CG57682 · Unit trusts: treated as shares
  • CG57690 · Unit trusts: valuation
  • CG57691 · Unit trusts: valuation
  • CG57692 · Unit trusts: valuation
  • CG57693 · Unit trusts: valuation: prices not published regularly
  • CG57700 · Unit trusts: different portfolios
  • CG57701 · Unit trusts: umbrella schemes
  • CG57705 · Unit trusts: dividend equalisation payments
  • CG57706 · Unit trusts: income units
  • CG57707 · Unit trusts: accumulation units
  • CG57708 · Unit trusts: accumulation units
  • CG57709 · Unit trusts: accumulation units
  • CG57710 · Unit trusts: monthly saving schemes
  • CG57715 · Unit trusts: endowment life assurance
  • CG57723 · Unit trusts: restriction of indexation allowance: disposals 30/11/93p
  • CG57730 · Unit trusts: overseas unit trusts
  • CG57731 · Unit trusts: overseas unit trusts
  • CG57750 · OEICs: shareholders: scope of instructions
  • CG57751 · OEICs: shareholders: tax regime: SI2006/964
  • CG57755 · OEICs: shareholders: shares: classes
  • CG57756 · OEICs: shareholders: shares: denomination
  • CG57757 · OEICs: shares: shareholders: valuation
  • CG57760 · OEICs: umbrella OEICs
  • CG57761 · OEICs: monthly savings schemes: statement of practice 2/99
  1. Shares and securities: particular types of company/organisation: unit trusts: contents
  2. OEICs: monthly savings schemes: statement of practice 2/99

CG57761 | OEICs: monthly savings schemes: statement of practice 2/99

From HM Revenue & Customs · Capital Gains Manual

SP2/99 provided a simplified method of calculating the capital gains position for regular contributors to monthly saving schemes. It simplified particularly the calculation of indexation allowance. The basic approach of the SP is to treat all regular investments and small withdrawals as made in the seventh month of the OEIC’s accounting year.

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